/* v3.9.45: dedicated German tax education articles */
.tax-guide{background:#f6f9fc;color:#19313f}.tg-wrap{width:min(1120px,calc(100% - 40px));margin-inline:auto}.tg-hero{padding:62px 0 43px;background:linear-gradient(125deg,#eaf3fa 0%,#fff 72%)}.tg-eyebrow{letter-spacing:.12em;text-transform:uppercase;font-weight:800;color:#267399;font-size:.78rem}.tg-hero h1{font-size:clamp(2rem,4.7vw,3.4rem);line-height:1.13;max-width:850px;margin:16px 0;color:#152d3c}.tg-lead{color:#476474;font-size:clamp(1rem,1.55vw,1.2rem);line-height:1.65;max-width:800px}.tg-breadcrumb{display:flex;gap:10px;flex-wrap:wrap;font-size:.82rem;color:#496578;margin-bottom:20px}.tg-breadcrumb a{color:inherit;text-decoration:underline}.tg-alert{padding:15px 20px;background:#eff6fc;border:1px solid #cee2ed;border-radius:13px;font-size:.9rem;line-height:1.55;margin:20px 0}.tg-layout{display:grid;grid-template-columns:minmax(0,1fr) 280px;gap:40px;align-items:start;padding:44px 0 60px}.tg-article{font-size:1.04rem;line-height:1.75;min-width:0}.tg-article h2{font-size:clamp(1.4rem,2.5vw,1.9rem);margin:35px 0 12px;line-height:1.3;color:#152d3c}.tg-article h3{font-size:1.18rem;margin:20px 0 8px;color:#152d3c}.tg-article p{margin:12px 0 18px}.tg-article a{color:#155985;text-decoration:underline;text-underline-offset:2px}.tg-article ul,.tg-article ol{padding-left:25px}.tg-article li{margin-bottom:10px}.tg-calc{background:white;border:1px solid #c9dce7;padding:22px;border-radius:16px;margin:24px 0}.tg-calc strong{display:block;color:#174965;margin-bottom:8px}.tg-calc p{margin:8px 0}.tg-aside{background:#fff;border:1px solid #d5e3ed;padding:22px;border-radius:18px;position:sticky;top:24px}.tg-aside h2{font-size:1.15rem;margin:0 0 15px}.tg-aside a{display:block;color:#175c85;padding:9px 0;border-bottom:1px solid #ecf2f6;text-decoration:none;font-size:.93rem}.tg-aside p{font-size:.86rem;line-height:1.5;color:#547080}.tg-cta{background:#e5f2fa;padding:24px;border-radius:16px;margin:35px 0}.tg-cta h2{margin:0 0 9px!important;font-size:1.35rem}.tg-cta a{display:inline-block;background:#145c84;color:#fff!important;padding:11px 16px;border-radius:10px;text-decoration:none;margin:10px 0 0;font-weight:750}.tg-next{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.tg-next a{background:#fff;border:1px solid #d5e3ed;border-radius:10px;padding:16px;display:block}.tg-sources{border-top:1px solid #d9e6ee;padding-top:12px}.tg-sources li{overflow-wrap:anywhere;font-size:.9rem}.tg-guide-footer{background:#183c55;color:#e6f0f6;padding:30px 0}.tg-guide-footer .tg-wrap{display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}.tg-guide-footer a{color:#e6f0f6}.tax-guide .site-header .brand-logo-link{flex-shrink:0}@media(max-width:820px){.tg-layout{grid-template-columns:1fr;gap:24px}.tg-aside{position:static;order:-1}.tg-hero{padding:40px 0 29px}.tg-next{grid-template-columns:1fr}.tg-wrap{width:min(1120px,calc(100% - 30px))}}